First, let’s go over some of the most frequently asked questions regarding the accommodation tax.

A. While tourism supports local economies, it can also strain infrastructure through traffic congestion, crowded public transport, litter, and noise. In some areas, cultural and natural sites are also affected by improper visitor behavior. Addressing these challenges requires ongoing public investment. The accommodation tax helps ensure that these costs are shared by visitors who benefit from tourism, rather than being borne entirely by local residents through their taxes.

A. It can be a Flat Rate (e.g., 200 yen per person per night) or a Percentage Rate (e.g., 2% of the room rate).

A. Yes. It is a legal obligation for all travelers, regardless of nationality. Failure to pay may result in refusal of accommodation or legal penalties.

A. Like sales tax, the accommodation facility collects it. Note: Even if you prepay via an OTA (Online Travel Agency), you are often required to pay the accommodation tax separately on-site at the hotel.

A. It depends on the municipality and the specific situation. Generally, most regions calculate the tax based on the room rate per person per night. However, some municipalities exempt elementary school students or those on organized school trips.

A. Yes, it applies in almost all municipalities that have implemented the tax. Since hosts may bill you separately, please be sure to check your messages when booking.

A. Japan’s administration has a two-tier structure. There are 47 "Prefectures" (wide-area governments), within which there are 1,741 "Municipalities" (cities, towns, and villages). This is similar to the relationship between a "State" and a "City" in the U.S. Both Prefectures and Municipalities have the independent authority to implement an accommodation tax. Therefore, depending on where you stay, you may be charged the combined total of both taxes.

We have summarized the municipalities that have implemented or are planning to introduce an accommodation tax. Since the criteria and categories for taxation vary by region, this guide provides a general overview. For specific details, please refer to the official website of each local government.

*Tax rates are calculated based on the room charge per person per night, excluding consumption tax. Generally, meal costs are not included in the room charge.

*Data is based on information from local government websites and media reports as of January 2026.

Tokyo is a city where cutting-edge urban infrastructure exists alongside traditions dating back to the Edo period, as well as a wide range of pop culture. Tokyo’s accommodation tax is used to improve the visitor environment, including the installation of public Wi-Fi and digital signage, and to support the establishment and operation of Tokyo Tourist Information Centers.

Tokyo
・Under 10,000 yen: Tax-free
・10,000–14,999 yen: 100 yen
・15,000 yen and over: 200 yen

Note: The Tokyo Metropolitan Government has announced a proposal to replace the current flat-rate system with a uniform 3 percent percentage-based system starting in 2028.

Osaka Prefecture is known for its rich food culture, often called the Kitchen of the World, and has recently drawn global attention as the host of Expo 2025. Osaka’s accommodation tax is used to strengthen safety measures for international travelers and to improve multilingual signage, helping ensure a comfortable stay.

Osaka Prefecture
・Under 5,000 yen: Tax-free
・5,000–14,999 yen: 200 yen
・15,000–19,999 yen: 400 yen
・20,000 yen and over: 500 yen

Kyoto City is home to numerous temples and shrines designated as World Cultural Heritage sites, where traditional arts and food culture cultivated over more than 1,200 years continue to thrive. Kyoto’s accommodation tax is used to preserve and pass on Kyomachiya (traditional townhouses) and to enhance historic streetscapes, including projects such as moving utility lines underground.

Kyoto City (Kyoto Prefecture)

Until February 2026
・Under 20,000 yen: 200 yen
・20,000–49,999 yen: 500 yen
・50,000 yen and over: 1,000 yen

Tax rates will change from March 2026.

From March 2026
・Under 6,000 yen: 200 yen
・6,000–19,999 yen: 400 yen
・20,000–49,999 yen: 1,000 yen
・50,000–99,999 yen: 4,000 yen
・100,000 yen and over: 10,000 yen

Hokkaido consists of 179 municipalities, and currently, Niseko Town, Kutchan Town, and Akaigawa Village have already implemented an accommodation tax. Starting April 2026, Hokkaido Prefecture will also introduce its own accommodation tax, alongside several other municipalities.

Until March 2026
・2% of the room charge

Tax rates will change starting April 2026.

April 2026
・3% of the room charge

Until October 2026
・Under 5,000 yen: 100 yen
・5,000–19,999 yen: 200 yen
・20,000–49,999 yen: 500 yen
・50,000–99,999 yen: 1,000 yen
・100,000 yen and over: 2,000 yen

Tax rates will change starting November 2026.

From November 2026
・3% of the room charge

Akaigawa Village (Hokkaido)
・Under 8,000 yen: Tax-free
・8,000–19,999 yen: 200 yen
・20,000 yen and over: 500 yen

*From April 2026, the "Hokkaido Prefectural Accommodation Tax" will be added to the municipal tax rates listed above. However, for Kutchan Town, the 3% rate already includes the Prefectural portion.

Kanazawa City is known for Kenrokuen, one of Japan’s three most beautiful gardens, the atmospheric Higashi Chaya District, and the 21st Century Museum of Contemporary Art. The accommodation tax is used to enhance the city’s distinctive appeal through its history, tradition, and culture, while promoting sustainable tourism that remains in harmony with everyday local life.

Kanazawa City (Ishikawa Prefecture)
・Under 5,000 yen: Tax-free
・5,000–19,999 yen: 200 yen
・20,000 yen and over: 500 yen

Easily accessible from Tokyo by Shinkansen, Atami is a popular resort city known for its views of Sagami Bay, abundant hot springs, and its role as a gateway to Mt. Fuji. The accommodation tax is used to improve tourist attractions, support events such as fireworks festivals, and enhance the overall visitor environment.

Atami City (Shizuoka Prefecture)
・Flat rate: 200 yen

Nagasaki City is a scenic port city where historic sites blending Japanese and Western influences, such as Glover Garden and Dejima, exist alongside a night view ranked among the World’s New Three Greatest Night Views. The accommodation tax is used to improve convenience for visitors, enhance overall traveler satisfaction, and encourage repeat visits.

Nagasaki City (Nagasaki Prefecture)
・Under 10,000 yen: 100 yen
・10,000–19,999 yen: 200 yen
・20,000 yen and over: 500 yen

An increase in the accommodation tax starting in 2027 is currently under consideration.

Tokoname City is a distinctive destination where international infrastructure, including Chubu Centrair International Airport and Aichi Sky Expo, exists alongside the 1,000-year history of Tokoname-yaki pottery. The accommodation tax is used to improve tourist facilities and to support promotional activities both within Japan and overseas.

Tokoname City (Aichi Prefecture)
・Flat rate: 200 yen

Takayama City preserves the architectural beauty of the Edo period, most notably in the Old Town area, and is home to the Takayama Festival, which is registered as a UNESCO Intangible Cultural Heritage. The accommodation tax is used to build on Hida Takayama’s tourism strengths, supporting urban development and sustainable regional growth.

Takayama City (Gifu Prefecture)
・Under 10,000 yen: 100 yen
・10,000–29,999 yen: 200 yen
・30,000 yen and over: 300 yen

Gero City is a well-known hot spring resort, home to one of Japan’s Three Famous Springs and celebrated for its skin-beautifying waters. The accommodation tax is used to improve station facilities, maintain scenic landscapes, and support initiatives that promote sustainable tourism.

Gero City (Gifu Prefecture)
・Under 5,000 yen: 100 yen
・5,000 yen and over: 200 yen

Hirosaki City is known for the cherry blossoms of Hirosaki Park, the Hirosaki Neputa Festival, and a distinctive food culture centered on apples. The accommodation tax is used to highlight and enhance Hirosaki’s natural assets, history, culture, and long-standing local traditions.

Hirosaki City (Aomori Prefecture)
・Flat rate: 200 yen

Known as the City of Water, Matsue City is home to the national treasure Matsue Castle and is celebrated for the sunsets over Lake Shinji. The accommodation tax is used to strengthen Matsue’s appeal as an International City of Culture and Tourism, while supporting its long-term sustainability as a travel destination.

Matsue City (Shimane Prefecture)
・Under 5,000 yen: Tax-free
・5,000 yen and over: 200 yen

In the following cities, the prefectural and municipal (or town) taxes are managed as a set and collected together as a single total at the accommodation facility.

Fukuoka City
・Under 20,000 yen: 200 yen (includes 50 yen prefectural tax)
・20,000 yen and over: 500 yen (includes 50 yen prefectural tax)

Kitakyushu City
・Flat rate: 200 yen (includes 50 yen prefectural tax)

Fukuoka Prefecture (Excluding Fukuoka City and Kitakyushu City)
・Flat rate: 200 yen

Sendai City
・Under 6,000 yen: Tax-free
・6,000 yen and over: 300 yen (includes 200 yen prefectural tax)

Miyagi Prefecture (Excluding Sendai City)
・Under 6,000 yen: Tax-free
・6,000 yen and over: 300 yen

The introduction of an accommodation tax is also planned in the following municipalities.

Hiroshima Prefecture draws visitors from around the world to iconic sites such as the floating torii gate of Itsukushima Shrine and the Atomic Bomb Dome. The accommodation tax is used to encourage travel throughout the prefecture and to support the sustainable growth of the local tourism industry.

Hiroshima Prefecture
・Under 6,000 yen: Tax-free
・6,000 yen and over: 200 yen

Gifu City is known for Gifu Castle and Mt. Kinka, as well as the traditional practice of cormorant fishing on the Nagara River. The accommodation tax is used to strengthen the city’s appeal and to encourage visits and cultural exchange among both domestic and international travelers.

Gifu City
・Flat rate: 200 yen

Yugawara Town in Kanagawa Prefecture is a long-established hot spring resort favored by literary figures and known for the Yugawara Plum Grove, where around 4,000 plum trees come into bloom each year. The accommodation tax is used to support initiatives that highlight the town’s distinctive character and to improve the environment for welcoming visitors.

Yugawara Town
・Under 50,000 yen: 300 yen
・50,000 yen and over: 500 yen

Toba City in Mie Prefecture is known as the birthplace of cultured pearls and offers a mix of natural and cultural attractions, from sea otters at Toba Aquarium to encounters with traditional Ama, female free divers. The accommodation tax is used to preserve and make effective use of the distinctive landscapes and regional resources of Ise-Shima National Park.

Toba City (Mie Prefecture)
・Flat rate: 200 yen

Nagano Prefecture is home to world-class ski resorts known for some of the finest powder snow in the world. Nagano Prefecture, along with Matsumoto City, Karuizawa Town, Achi Village, and Hakuba Village, plans to introduce an accommodation tax starting in June 2026.

Nagano Prefecture
・Flat rate: 200 yen

Matsumoto City
・Flat rate: 200 yen (includes 100 yen prefectural tax)
An increase in the tax rate is scheduled for June 2029 and beyond.

Karuizawa Town
・Under 6,000 yen: Tax-free
・6,000–9,999 yen: 200 yen (includes 100 yen prefectural tax)
・10,000–99,999 yen: 250 yen (includes 100 yen prefectural tax)
・100,000 yen and over: 700 yen (includes 100 yen prefectural tax)

An increase in the tax rate is scheduled for June 2029 and beyond.

Achi Village
・Flat rate: 300 yen (includes 100 yen prefectural tax)

Hakuba Village
・Under 6,000 yen: Tax-free
・6,000–19,999 yen: 200 yen (includes 100 yen prefectural tax)
・20,000–49,999 yen: 400 yen (includes 100 yen prefectural tax)
・50,000–99,999 yen: 900 yen (includes 100 yen prefectural tax)
・100,000 yen and over: 1,900 yen (includes 100 yen prefectural tax)

The accommodation tax for Nagano Prefecture, Matsumoto City, Karuizawa Town, Achi Village, and Hakuba Village is scheduled to be increased in June 2029.

Kumamoto City in Kumamoto Prefecture is home to Kumamoto Castle, a symbol of resilience following its restoration after the major earthquake, as well as the traditional Japanese garden Suizenji Jojuen. The accommodation tax is used to enhance the appeal of the city’s tourism resources and to create a more comfortable environment for visitors.

Kumamoto City
・Flat rate: 200 yen

Nasu Town in Tochigi Prefecture is home to the Imperial Villa, where members of the Imperial Family come to rest. Known as a Royal Resort, the area features elegant streetscapes and the natural beauty of the Nasu Mountain Range. The accommodation tax is used to protect the town’s highland landscapes and to maintain hiking trails with improved multilingual guidance.

Nasu Town (Tochigi Prefecture)
・Under 10,000 yen: 100 yen
・10,000–19,999 yen: 300 yen
・20,000–29,999 yen: 500 yen
・30,000–49,999 yen: 800 yen
・50,000–99,999 yen: 1,500 yen
・100,000 yen and over: 3,000 yen

Miyazaki City in Miyazaki Prefecture is known as a cradle of Japanese mythology and is home to landmarks such as Aoshima Shrine, which appears to float on the blue sea. The accommodation tax is used to improve the visitor environment and to further develop the city’s distinctive tourism resources.

Miyazaki City
・Flat rate: 200 yen

Morioka City in Iwate Prefecture has been praised by the New York Times for its compact charm, where Western-style architecture from the Meiji and Taisho eras and abundant natural scenery can all be enjoyed within walking distance. The accommodation tax is used to further develop the city’s distinctive tourism resources and to enhance the overall visitor experience.

Morioka City (Iwate Prefecture)
・Flat rate: 200 yen

At the prefectural level, reports indicate that Okinawa and Kagawa have begun discussions. At the municipal level, several areas are reportedly preparing or considering introduction, including Yuzawa (Niigata), Shirahama (Wakayama), Motobu, Onna, Chatan, Miyakojima, Ishigaki (Okinawa), Fujiyoshida, Kawaguchiko (Yamanashi), Okayama, Kurashiki (Okayama), Shodoshima (Kagawa), Kochi (Kochi), and Kagoshima (Kagoshima).

In Hokkaido, where the tax is set to start in April 2026, several cities will join the already active Kutchan, Niseko, and Akaigawa. These include Sapporo, Otaru, Rusutsu, Hakodate, Asahikawa, Furano, Shimukappu, Kitami, Abashiri, Obihiro, Otofuke, Shintoku, and Kushiro. Toyako and Koshimizu are also planning to implement the tax.

Please check the link below for more details on the Hokkaido Accommodation Tax.

The taxes you pay are reinvested into the community—improving Wi-Fi, multilingual signage, preserving historic landscapes, and supporting traditional arts. We appreciate your cooperation in building a sustainable future for tourism in Japan.